Medical network on April 21 - drug firms become tax check storm eye again. 

 

▍ tax evasion ten billion 

 

Yesterday (20) afternoon, the state administration of taxation, news briefings announced in 2016 to play cheat I special action to ten typical cases, one of the biggest amount before all four for pharmaceutical enterprises, largest amount to ten billion yuan and even tax evasion. 

 

These ten cases include: 

 

Shanghai hong her tax fraud, guangdong HuaJun economic development co., LTD., tax fraud, xiamen citic express import and export co., LTD., tax fraud, import and export co., LTD. Liaoning lingyuan tax fraud, xinjiang changji "6 · 5" falsely making out tax fraud, jinan ChengWang feed co., LTD., falsely making out special invoices for value-added tax case, anhui emblem are pharmaceutical co., LTD. Case of falsely making out special invoices for VAT, Jiang Xitai state pharmaceutical co., LTD. 15 falsely making out special invoices for value-added tax case today to pharmaceutical co., LTD., guangdong falsely making out special invoices for value-added tax case and yunnan wenshan city health pharmaceutical co., LTD., falsely making out special invoices for value-added tax. 

 

"In the first quarter, with 795 cases of administration of taxation announced the new tax law. Among them 245 cases of tax evasion, falsely making out special invoices for value-added tax or falsely making out other invoices to defraud a tax refund for exports or to offset tax money case 502." The deparment of taxation bureau guo-cheng li said. 

 

News from national tax bureau yesterday showed: in recent years, the tax department to push forward the tax illegal "black list" and joint disciplinary system, effective deterrent tax-related behavior, improve the compliance of the tax law. 

 

Joint punishment scope, on the one hand, in 2016 to participate in the unit to realize "double expansion circumference", joint disciplinary measures from 18 to 28, joint disciplinary department from 21 to 34. In the first quarter this year, on the other hand, the relevant departments to jointly penalties continues to increase. 

 

According to introducing, according to the revised "major tax illegal cases published information method" regulation, once the limited "blacklist" will be in many aspects, such as exit and took the position to go abroad, apply for government land, government procurement, etc. 

 

In fact, in the first quarter, the public security department has to handle to prevent tax 928 exit edge control information and the actual stop exit 64; 1716 the parties to a "blacklist" restriction by the ministry of commerce and industry, market supervision and regulation department as the legal representative of the enterprise, directors, supervisors and managers; 1954 the parties to a "blacklist" government land supply is limited, the actual application is not approved enterprises, a total of six; In addition, there are 2062 households "blacklist" party is limited in the government procurement, including 52 households enterprise 3 years to be banned from the government procurement activities. 

 

Not only that, "black list" on the relevant economic activities of the parties will be severely affected. 

 

A total of 2126 households in the first quarter "blacklist" parties to the financing credit, including ningbo six Banks cut 23 households "blacklist" credit client about 80 million yuan. In addition, there are 1719 management behavior is limited by the securities regulatory departments. 

 

▍ drug firms hard-hit areas 

 

In fact, has been a focus of investigation in the pharmaceutical industry, in recent years the high tension line head has less and less. 

 

In fact, just a few days ago, the national tax and local taxation bureau of henan province has just released in 2016, the province's major cases of the tax law, tax law "blacklist" - from the perspective of the enterprise of into the blacklist, pharmaceutical and medical device companies accounted for 11, five evade taxes, six falsely making out invoice. 

 

18, jiangsu province bureau, local taxation bureau jointly issued the "jiangsu province pharmaceutical industry tax compliance guide, guide lists 173 fords the tax risk points, remind drug firms to avoid" ray ". 

 

And so intense regulatory pressure is also is the result of medicine enterprises tax evasion "variety". 

 

According to the tax staff information, the pharmaceutical industry enterprises in a variety of tax evasion methods: set up the books, if not according to stipulations concealing sales income; Virtual columns or more columns, tax adjustment projects not corresponding; Use invoices not according to stipulations, less tax; Cost of goods is not correct, carry forward enterprise income tax; Loopholes in tax withholding, lead to tax evasion; Falsely making out the phenomena of purchase invoice to offset the normal ticket or the output tax of generation of make out an invoice, so as to achieve the aim of less tax, etc. 

 

Therefore, in recent years for tax regulation level of determination and strength have been acceleration propulsion. 

 

As early as in 2015, general office of the central committee of the communist party of China, general office of the state council jointly issued the deepening the reform of national tax, land tax collection and management system plan, clear requirements and improve the mechanism of contact the ministry of public security in the state administration of taxation. 

 

In April 2016, the ministry of public security and the state administration of taxation jointly issued by the ministry of public security in the state administration of taxation stipulated contact mechanism. According to this method, the ministry of public security in the state administration of taxation on setting up "the ministry of public security in the state administration of taxation mechanism of liaison office", and send specialized personnel as a liaison. 

 

On January 3, 2017, the state administration of taxation issued "the national tax inspection specification", the 2017 tax audit work to carry on the overall arrangement and deployment; Deparment issued in February, the state administration of taxation bureau inspection key work arrangements of the the 2017 tax notice, national tax, land tax, combining with "gold 3 period" big data investigation, tax has become the high tension line. 

 

In the 2017 tax auditing key work arrangements, widely noticed that file clearly put forward to Tibet, anhui and other places for the key areas to carry out the special medical health care industry - in the two regions, the former is tax depressions, the latter is the nation's largest drug circulation market, taihe county and the national more than 4000 pharmaceutical manufacturers have business dealings, according to public reporting on an average day has more than 2500 ten thousand yuan of cash transactions. 

 

The attached: 

 

The released ten cases including: 

 

Jiang Xitai state pharmaceutical 15 falsely making out VAT invoice 

 

In November 2016, yi chun city irs, ganzhou city, jiangxi province irs investigated Jiang Xitai success state pharmaceutical co., LTD. 15 companies such as falsely making out special invoices for value-added tax. Ascertained that, 15 Jiang Xitai state pharmaceutical enterprises under the condition of no real business transactions, after accepting the upstream enterprise of falsely making out special invoices for value-added tax, and falsely making out special invoices for VAT to the downstream enterprises, 50372 of $9.85 billion. Yi chun city state tax bureau, through the national tax and value-added tax 124 million yuan in accordance with the law. At present, the public security organs are in accordance with the processing of the case. 

 

Anhui emblem are pharmaceutical falsely making out VAT invoice 

 

National taxation bureau and the local taxation bureau in August 2016, in hefei in anhui province successfully investigated anhui emblem are pharmaceutical co., LTD., falsely making out special invoices for VAT. Ascertained that, from 2012 to 2014, the company invented Chinese medicinal materials procurement, accept places such as gansu, liaoning, yunnan, 246 enterprises, 14706 copies of falsely making out special invoices for value-added tax, the amount of nearly 1.48 billion yuan, at the same time, less than the business income is 168 million yuan. Hefei irs recovered in accordance with the value added tax 222 million yuan, tax recovered in accordance with the enterprise income tax 16.64 million yuan, urban maintenance and construction tax, education to add additional 26.65 million yuan, and local education concurrently impose a fine of 32.19 million yuan. At present, the public security organs are in accordance with the processing of the case. 

 

Guangdong today to pharmaceutical falsely making out special invoices for value-added tax 

 

Guangzhou city, guangdong province, in November 2016, the irs is investigated in guangdong today to pharmaceutical co., LTD., falsely making out special invoices for VAT. Ascertained that, from 2012 to 2015, the company, in the absence of any real business transactions from gansu, henan and other places of 24 household enterprises obtain falsely making out special invoices for value-added tax of 3615, the amount of 356 million yuan, and falsely making out special invoices for VAT to the downstream enterprises, 132 of $11.53 million. Guangzhou irs recovered, value added tax 46.39 million yuan, enterprise income tax in accordance with the 89.14 million yuan. At present, the public security organs are in accordance with the processing of the case. 

 

Yunnan health pharmaceutical falsely making out special invoices for value-added tax 

 

In December 2016, yunnan wenshan irs investigated wenshan city health pharmaceutical co., LTD., falsely making out special invoices for value-added tax. Ascertained that, from 2011 to 2014, the company, in the absence of any real business deal falsely making out for themselves the purchase invoice of RMB 310 million, 12 families and downstream enterprise falsely making out special invoices for VAT, 557, the amount of 320 million yuan. Wenshan state administration of taxation in accordance with the law after leave write-downs of enterprise income tax deduction of 6.01 million yuan, recovered, 34.56 million yuan of value added tax, corporate income tax 67.87 million yuan. At present, the public security organs are in accordance with the processing of the case. 

 

Shanghai hong her defraud a tax refund for exports 

 

In May 2016, the internal revenue service in Shanghai, in conjunction with the public security departments to investigate and punish her hong et defraud a tax refund for exports. Ascertained that, during October 2014 to August 2012, hung her under the guise of others does not need to handle export tax refund of goods, goods in the name of Shanghai dry scene import and export co., LTD.; At the same time, along with Lin Zhi to rise to pay for the method of make out an invoice fee, let people falsely making out special invoices for value-added tax, is used to handle export tax refund, defraud a tax refund for exports more than 1500 1500 yuan. At present, the case principal hung her, Lin Zhi was sentenced to 12 years and 11 years respectively. 

 

Guangdong tax fraud HuaJun economic development co., LTD 

 

Guangzhou city, guangdong province, the irs relying on taxation, public security, customs, four departments of the people's bank of cooperation mechanism, to solve tax fraud HuaJun guangdong economic development co., LTD. Ascertained that, in June 2011 to March 2013, the company by using other enterprises to export information, accept others falsely making out special invoices for value-added tax, providing false registration documents and forge the procurement, export contracts, to false declaration export means to defraud a tax refund for exports. Guangzhou irs recovered, the company has been made in accordance with the export tax refunds of 28.84 million yuan, is not no longer export refund tax refunds 4.57 million yuan. Seven groups were involved in yuexiu district of guangzhou city were sentenced to the people's court and penalties. 

 

Xiamen tax fraud citic express import and export co., LTD 

 

In April 2016, xiamen municipal public security departments to investigate and punish the irs joint use of falsely making out special invoices for VAT together to defraud export tax rebates. Ascertained that the citic xiamen express import and export co., LTD from 2012 to 2012, in the absence of real goods trading case, the forge the purchase and sale contract, pay the fee of make out an invoice, obtained from hebei xing hong jia textile and garment co., LTD. Of falsely making out special invoices for value-added tax, and the method of using false declaration export defraud a tax refund for exports. Xiamen irs recovered, citic express company to defraud export tax refunds of 16.75 million yuan, and a double fine, in accordance with the law to stop the company two years of the right to export tax rebates, processing and transfer the case to the public security organ. 

 

Import and export co., LTD. Liaoning lingyuan tax fraud 

 

In October 2016, chaoyang city, liaoning province irs jointly with the public security departments to solve lingyuan import and export co., LTD. Tax fraud. Ascertained that, during the period of 2013 to May 2013, the company shareholders together one, use the company for export platform, pay match tickets, false settlement of exchange, to false declaration export way to defraud a tax refund for exports. In October 2016, the irs recovered, the company in chaoyang PianTuiShui of $9.03 million, 2014 annual has declared not tax refund of export tax refunds will not be refund of $4.85 million. At present, the case has been transferred to public security organs in accordance with the law. 

 

Xinjiang changji "6 · 5" falsely making out tax fraud 

 

Xinjiang once.during the irs course and state police seized "6 · 5" tax fraud. Ascertained that, from 2010 to 2013 in December, headed by YouFeng criminals to use its control of the six foreign trade companies, to pay the fee, from over 20 provinces, 89 cities and 157 counties of more than 500 enterprises of falsely making out special invoices for value-added tax, is used to declare wool, cotton and electronic products and other commodities export tax rebates. Once.during the irs recovered six companies in accordance with the course to defraud export tax refunds of 21.15 million yuan. In September 2016, the xinjiang once.during the intermediate people's court sentenced the defendant YouFeng course life imprisonment. 

 

Jinan ChengWang feed department of falsely making out VAT invoice 

 

Shandong jinan jinan public security departments to investigate and punish the irs joint ChengWang feed co., LTD., falsely making out special invoices for value-added tax. Ascertained that, during April to October in 2015, the company in the absence of the actual purchase of agricultural and sideline products, filled up the VAT tax returns false, buckle fictional VAT amount is 79.91 million yuan. At the same time, the company in the case of no actual operation, to make out an invoice charge, for the purpose of falsely making out special invoices for VAT to 47 enterprises amounted to 6149, involving 600 million yuan, tax 79.91 million yuan. In September 2016, jinan irs recovered, the company has a deduction of fictional VAT input tax 79.91 million yuan, and be fined twice; Of falsely making out special invoices for value-added tax, a $500000 fine. At present, the case has entered the judicial process.